Report NEP-ACC-2020-08-10

This is the archive for NEP-ACC, a report on new working papers in the area of Accounting and Auditing. Alexander Harin issued this report. It is usually issued weekly.

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Other reports in NEP-ACC

The following items were announced in this report:

• Lionel Escaffre, 2019. "Le traitement comptable des provisions pour pertes attendues applicables aux créances commerciales en IFRS 9," Post-Print hal-02860931, HAL.
• Kim, Hyung-Tae & Lee, Seungwon & Park, Sung-Jin & Lee, Brandon, 2019. "Audit fees and corporate innovation: Auditors' response to corporate innovation," MPRA Paper 101081, University Library of Munich, Germany.
• Baptiste Souillard, 2020. "Import Competition And Corporate Tax Avoidance: Evidence From The China Shock," Working Papers ECARES 2020-30, ULB -- Universite Libre de Bruxelles.
• José M. Labeaga & Juan A. Ester Martínez-Ros & Amparo Sanchis-Llopis & Juan A. Sanchis-Llopis, 2020. "Does Persistence In Using R&D Tax Credits Help To Achieve Product Innovations?," Working Papers 2003, Department of Applied Economics II, Universidad de Valencia.
• Julien Martin & Mathieu Parenti & Farid Toubal, 2020. "Corporate tax avoidance and industry concentration," Working Papers 2020-09, CEPII research center.
• Ms. Majdeline El Rayess & Avril Halstead & Jason Harris & Mr. John Ralyea & Alexander F. Tieman, 2019. "Indonesia's Public Wealth: A Balance Sheet Approach to Fiscal Policy Analysis," IMF Working Papers 2019/081, International Monetary Fund.
• Reza C. Daniels & Safia Khan, 2019. "Household Balance Sheets in South Africa," SALDRU Working Papers 248, Southern Africa Labour and Development Research Unit, University of Cape Town.
• Laurent Bach & Antoine Bozio & Brice Fabre & Arthur Guillouzouic & Claire Leroy & Clément Malgouyres, 2019. "Follow the money! Combining household and firm-level evidence to unravel the tax elasticity of dividend," Institut des Politiques Publiques halshs-02415470, HAL.
• Chen, Ping-ho & Chu, Angus C. & Chu, Hsun & Lai, Ching-Chong, 2019. "Optimal Capital Taxation in an Economy with Innovation-Driven Growth," MPRA Paper 101228, University Library of Munich, Germany, revised Jun 2020.
• Laurent Bach & Antoine Bozio & Brice Fabre & Arthur Guillouzouic & Claire Leroy & Clément Malgouyres, 2019. "What lessons can be learned from capital income tax reforms?," Institut des Politiques Publiques halshs-02515994, HAL.
• André Decoster & Koen Dedobbeleer & Sebastiaan Maes, 2019. "Using Fiscal Data to Estimate the Evolution of Top Income Shares in Belgium," Working Papers hal-02877002, HAL.
• Yanlin Chen & Jun Zhang, 2019. "Signaling by Bayesian Persuasion and Pricing Strategy. Short title: Disclosure and Price Signaling," Working Paper Series 2019/14, Economics Discipline Group, UTS Business School, University of Technology, Sydney.